HOUSE BILL No. 5883

 

 

April 25, 2018, Introduced by Reps. Love, Sabo and Geiss and referred to the Committee on Transportation and Infrastructure.

 

     A bill to provide for the levy, collection, and administration

 

of an excise tax on the sale or transfer of certain mobility

 

devices in this state; to provide for the disposition of the

 

proceeds of the excise tax; to prescribe the powers and duties of

 

certain state departments; and to provide for certain exemptions.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 1. This act shall be known and may be cited as the

 

"mobility device excise tax act".

 

     Sec. 2. As used in this act:

 

     (a) "Excise tax" means the excise tax levied in section 3.

 

     (b) "Mobility device" means 1 or more of the following:

 

     (i) A bicycle as defined in section 4 of the Michigan vehicle

 

code, 1949 PA 300, MCL 257.4.

 

     (ii) A moped as defined in section 32b of the Michigan vehicle


code, 1949 PA 300, MCL 257.32b.

 

     (iii) An electric bicycle as defined in section 13e of the

 

Michigan vehicle code, 1949 PA 300, MCL 257.13e.

 

     (iv) An electric personal assistive mobility device as defined

 

in section 13c of the Michigan vehicle code, 1949 PA 300, MCL

 

257.13c.

 

     (v) A mobility device intended to be used on a street that is

 

not a motor vehicle as defined in section 33 of the Michigan

 

vehicle code, 1949 PA 300, MCL 257.33.

 

     (c) "Seller of mobility devices" means a person in the

 

business of selling new mobility devices to the public in this

 

state.

 

     Sec. 3. (1) An excise tax is levied on the sale or transfer of

 

a mobility device by a seller of mobility devices in this state.

 

     (2) The rate of the excise tax is $2.00 for each sale of a

 

mobility device under this act.

 

     Sec. 4. (1) The excise tax shall be collected at the same time

 

and in the same manner as the tax imposed under the use tax act,

 

1937 PA 94, MCL 205.91 to 205.111.

 

     (2) The excise tax imposed by this act shall be administered

 

by the state treasurer under 1941 PA 122, MCL 205.1 to 205.31.

 

     (3) The state treasurer shall prescribe the forms necessary

 

for the administration of this act and may promulgate necessary

 

rules under the administrative procedures act of 1969, 1969 PA 306,

 

MCL 24.201 to 24.328.

 

     Sec. 5. A taxpayer may reimburse himself or herself by adding

 

the amount of the excise tax to the sale of the mobility device.


     Sec. 6. The proceeds from the collection of the excise tax

 

imposed under this act shall be deposited with the state treasurer

 

and credited to the Michigan transportation fund to be used as

 

provided in section 10(1)(l) of 1951 PA 51, MCL 247.660.